39-15-402. Definitions. (a) As used in this article: (i) 'Agreement' means the streamlined sales and use tax agreement; (ii) 'Certified automated system' means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction; (iii) 'Certified service provider' means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions; (iv) 'Department' means the department of revenue; (v) 'Director' means the director of the department of revenue; (vi) 'Person' means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity; (vii) 'Sales tax' means the tax levied under W.S. 39-15-101 through 39-15-311; (viii) 'Seller' means any person making sales, leases, or rentals of personal property or services; (ix) 'State' means any state of the United States and includes the District of Columbia; (x) 'Use tax' means the tax levied under W.S. king sales, leases, or rentals of personal property or services; (ix) 'State' means any state of the United States and includes the District of Columbia; (x) 'Use tax' means the tax levied under W.S. 39-16-101 through 39-16-311.
Wyoming Legal Code